The Resource Thin capitalization : an unanswered question following recent Spanish amendments
Thin capitalization : an unanswered question following recent Spanish amendments
Resource Information
The item Thin capitalization : an unanswered question following recent Spanish amendments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Thin capitalization : an unanswered question following recent Spanish amendments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Spanish thin capitalization rule has been the subject of criticism in the past, in particular in recent decisions of the Spanish Supreme Court, in regard to its compatibility with EU and international law. Recently, however, the rule was replaced by an earnings-stripping rule that is similar to the German interest barrier rule. This article examines the former thin capitalization rule, the new earnings-stripping rule, and the consequences of this development
- Language
- eng
- Label
- Thin capitalization : an unanswered question following recent Spanish amendments
- Title
- Thin capitalization : an unanswered question following recent Spanish amendments
- Language
- eng
- Summary
- The Spanish thin capitalization rule has been the subject of criticism in the past, in particular in recent decisions of the Spanish Supreme Court, in regard to its compatibility with EU and international law. Recently, however, the rule was replaced by an earnings-stripping rule that is similar to the German interest barrier rule. This article examines the former thin capitalization rule, the new earnings-stripping rule, and the consequences of this development
- Citation source
- In: European taxation. - Amsterdam. - Vol. 52 (2012),
- http://library.link/vocab/creatorName
- Luchena Mozo, G.M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- thin capitalization
- earnings stripping
- tax treaty
- EU tax law
- Label
- Thin capitalization : an unanswered question following recent Spanish amendments
- Label
- Thin capitalization : an unanswered question following recent Spanish amendments
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Thin-capitalization--an-unanswered-question/Sg8fOClW9NM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Thin-capitalization--an-unanswered-question/Sg8fOClW9NM/">Thin capitalization : an unanswered question following recent Spanish amendments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
